When it counts as overdue
A conservator or guardian of the estate must file the first account one year after appointment and later accounts at least every two years, or more often if the court orders (Prob. Code §2620(a)). Use the deadline calculator to check your dates.
What the court does under §2620.2
- Notice. The court has written notice given to the conservator or guardian and the attorney of record, directing that the account be filed and set for hearing within 30 days of the notice (45 days for a public agency). For cause shown, the court may allow 30 more days.
- Contempt. Failing to file by then, or within 45 days after actually receiving the notice if that is later, is contempt of the authority of the court.
- Further action. If the account is still not filed, the court must do one or more of these: remove the conservator or guardian, cite them to show cause why they should not be held in contempt, suspend their powers and appoint a temporary conservator or guardian (whose fees can be charged against the one who did not file), or appoint counsel for the conservatee or ward. It reports the action it takes to the Professional Fiduciaries Bureau.
- A non-professional’s extension. Only for a conservator or guardian who is exempt from professional fiduciary licensing (a non-professional), the court may instead extend the time by up to 30 more days, if there is good cause and the estate is adequately bonded.
What to do now
- Gather every statement for every account for the whole period, plus the statements from just before appointment for a first account (§2620(c)).
- Collect the closing escrow statement for any real property sold, and the original bills of any care facility (§2620(c)).
- Prepare the account on the Judicial Council form: the Summary of Account, GC-400(SUM), is mandatory (rule 7.575). See how to fill out the GC-400.
- If you need time, ask the court promptly. It may allow 30 more days for cause, and a non-professional may be able to get up to 30 days beyond that.
Generate the account with Balanced
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